स्वर्गार्थं क्रियते धर्मस्तपश्च वरवर्णिनि । येन भोगाः प्रभुञ्जंति ये दिव्या ये च मानुषाः
svargārthaṃ kriyate dharmastapaśca varavarṇini | yena bhogāḥ prabhuñjaṃti ye divyā ye ca mānuṣāḥ
ହେ ଶ୍ରେଷ୍ଠ ସୁନ୍ଦରୀ, ସ୍ୱର୍ଗଲାଭ ପାଇଁ ଧର୍ମ ଓ ତପ କରାଯାଏ; ଯାହାଦ୍ୱାରା ଦିବ୍ୟ ଓ ମାନୁଷ—ଦୁହେଁ ପ୍ରକାର ଭୋଗ ଲଭି ଭୋଗ କରାଯାଏ।
Mahiṣa
Type: kshetra
Scene: The speaker gestures as if teaching: dharma and tapas rising like flames toward svarga, with celestial and human enjoyments depicted as two tiers of reward.
The verse shows a common temptation: reducing dharma and tapas to mere enjoyment; Purāṇic dharma ultimately aims at purification and liberation beyond pleasure.
No tīrtha is named in this particular verse.
Tapas (austerity) is mentioned generally, without a specific method.